The federal 45L tax credit provides builders a $2,000 tax credit for building and selling energy efficient homes. The credit had expired on December 31, 2017. As part of the Congressional – White House deal on keeping the government running, Congress has passed and the President has signed legislation that extends the tax credit from January 1, 2018, through December 31, 2020. This means a retroactive extension to 2018 and a forward extension through 2020. This was a straight extension with no modifications to the credit provisions and requirements. In 2020, RESNET will be working with Congress and stakeholders to make needed modifications to that update the basis of the credit, the credit amount, and a multiyear extension. RESNET will keep you up to date on developments of this effort.